Adjudicating Authority Cannot Reopen Final Customs Assessment Under Section 17(4) of Customs Act

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....The CESTAT affirmed that the adjudicating authority lacks jurisdiction to reopen or review a final assessment order under Section 17(4) of the Customs Act, which permits provisional assessment but does not authorize reopening after finality. The authority's attempt to revise the earlier assessment based on a High Court decision was erroneous, as the High Court clarified no final assessment order had been passed, and the proper remedy for aggrieved parties is to appeal to the Commissioner (Appeals) under Section 128. The tribunal held that the appellants' claims for refund bypassing the prescribed appellate process were impermissible. Consequently, the appeals challenging the reopening of the assessment were dismissed for lack of merit, reinforcing that final assessment orders cannot be modified by the original adjudicating authority outside the appellate framework.....